Author[s]: García Arancón, Mª Raquel

Publication year:

2000

Publication place:

Donostia

ISBN:

84-8419-954-1

DOI:

Summary

The Registros (Registers) systematically reflect expenses and incomes of the Royal Exchequer. They appear in the 13th century, as demonstration of the progressive state-level organisation of finances and economic development that Europe is then experiencing. Navarra is, within the Hispanic kingdoms, a pioneer in the introduction of accounting, as part of the administrative reforms of the Champagne dynasty (1234-1274). Although the Registers began to be kept under Teobaldo I (1234-1253), the first piece that has been preserved, with the number 1 entry in the General Archives of Navarre, date from 1266, with two fragments from 1259. Under Teobaldo II (1253-1270), the Register already appears as a structured document, that unifies the partial accounts within a general recapitulation with balance sheets, including such expenses as were incurred directly by the Exchequer.

Articles

Title

• García Arancón, María Raquel Archivo General de Navarra. Sección de Comptos. Registro nº 1 (1259 y 1266)